Company Registration No. 13817711 (England and Wales)
Encode Club Education Limited
Unaudited accounts
for the year ended 31 December 2025
Encode Club Education Limited
Unaudited accounts
Contents
Encode Club Education Limited
Company Information
for the year ended 31 December 2025
Directors
D Bandalo
A A Beaumont
Company Number
13817711 (England and Wales)
Registered Office
41 Pitfield Street
London
N1 6DA
England
Accountants
Townley & Co Limited
Warrington Business Centre
67 Bewsey Street
Warrington
WA2 7JQ
Encode Club Education Limited
Statement of financial position
as at 31 December 2025
Tangible assets
37,077
3,891
Debtors
2,972,027
4,256,474
Cash at bank and in hand
91,248
201,936
Creditors: amounts falling due within one year
(3,130,269)
(4,482,456)
Net current liabilities
(66,994)
(24,046)
Total assets less current liabilities
(29,917)
(20,155)
Provisions for liabilities
Net liabilities
(36,962)
(20,894)
Called up share capital
100
100
Profit and loss account
(37,062)
(20,994)
Shareholders' funds
(36,962)
(20,894)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by
A A Beaumont
Director
Company Registration No. 13817711
Encode Club Education Limited
Notes to the Accounts
for the year ended 31 December 2025
Encode Club Education Limited is a private company, limited by shares, registered in England and Wales, registration number 13817711. The registered office is 41 Pitfield Street, London, N1 6DA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line Basis
Computer equipment
25% Straight Line Basis
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Encode Club Education Limited
Notes to the Accounts
for the year ended 31 December 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future periods.
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
533
15,028
15,561
Additions
41,087
8,348
49,435
At 31 December 2025
41,620
23,376
64,996
At 1 January 2025
399
11,271
11,670
Charge for the year
10,405
5,844
16,249
At 31 December 2025
10,804
17,115
27,919
At 31 December 2025
30,816
6,261
37,077
At 31 December 2024
134
3,757
3,891
Amounts falling due within one year
Other debtors
2,741,546
4,246,155
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Other creditors
3,130,269
4,482,456
Encode Club Education Limited
Notes to the Accounts
for the year ended 31 December 2025
7
Average number of employees
During the year the average number of employees was 12 (2024: 9).